妥善处理中央与地方的财政分配关系──留日札记之六张合金从行政区划看，日本包括三级行政机构。中央政府之下是４７个县级单位（相当于我国的省），县以下是市叮村。由于历史原因和自然条件的差异，各地经济发展很不平衡，因而财政收入也相差很大，发达地区的人均地方税... Properly Handle the Financial Distribution Relations between the Central Government and Local Governments ── Six Alloys of Japanese Studies in Japan From the perspective of administrative divisions, Japan includes three levels of administrative organs. Under the Central Government are 47 county-level units (equivalent to our province), following the county is the city bing village. Due to the differences between historical reasons and natural conditions, the economic development in various places is very uneven and the fiscal revenue also varies greatly. The per capita local tax in developed areas ...